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2023 (4) TMI 923 - AT - Service TaxLevy of Service Tax - Cosmetic or Plastic Surgery (as per Show Cause Notice) / Bariatric Surgery (as per the Appellant) - Business Support Service - Renting of Immovable Property - HELD THAT:- It is seen that the same amount has been paid by the Appellant by valuing the service as inclusive of Service Tax. In the absence of any evidence that the invoices were clearly showing the amount collected was inclusive of Service Tax, this submission cannot be accepted - Appellant are required to pay Service Tax on the full value of Rs.2,50,000/- received by them. The Department should verify the already paid amount and the Appellant should pay the balance amount and pay the interest on the entire Service Tax amount along with equal amount of penalty. Business Support Service - reverse charge mechanism - HELD THAT:- The Appellant is not in a position to provide any documentary evidence to the effect that the service provided by them was liable for Service Tax by their client on Reverse Charge Mechanism basis. Therefore, the confirmed demand of Rs.1,27,308/- along with interest and penalty thereon stands confirmed and their Appeal stands rejected to this extent. Cosmetic/ plastic surgery - HELD THAT:- The issue is no more res integra and this issue is squarely covered by the decision of the Delhi Bench in the case of M/S. MOHAK HI TECH SPECIALITY HOSPITAL VERSUS PRINCIPAL COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, INDORE MP [2020 (11) TMI 152 - CESTAT NEW DELHI]. The Tribunal has dealt with an identical issue in this case and has considered the activity involved in detail in respect of Asian Bariatrics, Rajkot. In that case, the demands are dropped by the Additional Commissioner and this decision was accepted by the Department without any further Appeal being filed - It was held in the case that bariatric surgery performed by the appellant on patients suffering from morbid obesity coupled with life-taking diseases like Type- II diabetes and Hypertension, arthritis, lipid disorder or obstructed sleep apnea or disease of a like nature, cannot not be subjected to service tax under section 65(105)(zzzzk) of the Finance Act - following this decision of the CESTAT Delhi which is on identical issue wherein no further Appeal has been preferred by the Department, as can be observed from the letter issue by the Assistant Commissioner, Indore, the confirmed demand of Rs.2,22,78,812/- on account of cosmetic/ plastic surgery is set aside. Appeal disposed off.
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